The Missouri Quarterly Contribution and Wage Adjustment Report is a critical document for employers in the state, prepared for submission to the Missouri Department of Labor and Industrial Relations, particularly within the Division of Employment Security. This form serves multiple functions, chief among them being the adjustment of summary totals and wage data that employers have previously reported. Employers are required to report adjustments for each quarter for each separate account number assigned, indicating the meticulous nature in which contributions and wage details must be handled. The form necessitates the inclusion of vital information such as the employer's name and address, Missouri Employer Account Number, contribution rate for the quarter being adjusted, and detailed reasoning for any claimed adjustments, ensuring no adjustments are accepted without complete justifications. It provides a structured format for correcting previously reported wages or social security numbers for individual employees, underscoring the importance of accuracy in employment records. In cases where additional contributions are due or a credit is due based on the adjustments, employers are guided on how to calculate these amounts. Furthermore, the statute of limitations imposes a three-year period from the due date of the quarter being adjusted for filing a claim for refund or credit, highlighting the need for timely compliance by businesses. This report underscores the state's commitment to maintaining accurate employment records and ensuring proper contribution levels to the state's employment security funds.
| Question | Answer |
|---|---|
| Form Name | Missouri Quarterly Contribution Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | quarterly contribution wage report mo, missouri quarterly wage report, missouri division of employment security quarterly contribution and wage report, fillable missouri quarterly contribution wage report |
MISSOURI DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS |
EAU ADJX |
DIVISION OF EMPLOYMENT SECURITY |
CASE ID |
P.O. Box 59, Jefferson City, MO |
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CONTRIBUTION & WAGE ADJUSTMENT REPORT FOR QUARTER ENDING
Adjustments may be submitted online at www.ustar.labor.mo.gov by registering with the password printed on the quarterly report.
STATUTE OF LIMITATIONS
A claim for refund or credit must be filed within three years of the due date of the quarter being adjusted.
1. Employer Name and Address |
2. Missouri Employer Account Number |
3. Contribution Rate |
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4. Reason for Claiming Adjustment
Note: Adjustment will not be accepted if this portion is not completed.
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A. |
B. |
C. |
Audit Block |
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Previously Reported |
Correct |
Difference - Over or |
AGENCY USE |
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for Quarter |
Totals |
ONLY |
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5. |
Total Wages Paid |
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6. |
Wages in Excess of $ |
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7. |
Taxable Wages |
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8. |
Contributions Due |
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9. |
Interest Due |
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10. |
Total Payment Due |
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11. |
Additional Amounts Due |
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12. |
Credit Due |
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Enter below ONLY those employees whose wages or social security number are being corrected.
NOTE: If you are adjusting more than five (5) employees, list the items on a separate page with the same format, including employer name and account number.
13. |
Worker's |
14. |
Worker's Name |
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Total Wages Paid |
Audit Block |
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Social Security |
First |
Middle |
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15. |
As |
16. |
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AGENCY USE |
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Number |
Initial |
Initial |
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Last |
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Reported |
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Corrected |
ONLY |
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17. TOTALS |
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18. DIFFERENCES ( + or - ) |
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I certify that the foregoing information is true and correct. |
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19. Signature |
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Date |
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Title
Phone Number (Area Code)
(READ FOLLOWING INSTRUCTIONS)
Cont.
Instructions for Preparation of Contribution and Wage Adjustment Report
This adjustment report is to be used for the purpose of adjusting summary total and wage data previously reported. A separate report is to be used for each quarter to be adjusted and for each separate account number assigned.
Enter at the top of form the ending date of the calendar quarter for which the report is being filed. It is recommended Items 13 through 18 be completed prior to completing Items 5 through 12.
1.Type or print employer’s name and address.
2.Enter the
3.Enter the contribution rate for the calendar quarter being adjusted.
4.Enter the full facts to support the claim for adjustment. As an example, do not say “reported in error” but explain why the wages were reported in error.
5, 6, 7, 8, 9 & 10. Column A. Enter the totals previously reported on the employer’s Quarterly Contribution and Wage Report, or latest Contribution and Wage Adjustment Report for the quarter.
Column B. Enter the correct totals which should have been reported for the quarter. Column C. Enter the difference between Column A and Column B.
The first $11,000 in wages paid to a worker by an employer is taxable in 2006 & 2007. The wage base for calendar year 2008 is $12,000.00. For 2009 the wage base is $12,500.00. For 2010 the wage base is $13,000.
SAMPLE WORKSHEET FOR COMPUTING EXCESS WAGES (Sample based on $13,000)
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FIRST QUARTER |
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SECOND QUARTER |
THIRD QUARTER |
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FOURTH QUARTER |
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Social |
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Total |
Excess |
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Total |
Excess |
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Total |
Excess |
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Total |
Excess |
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Security |
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Wages for |
of |
Taxable |
Wages for |
of |
Taxable |
Wages for |
of |
Taxable |
Wages for |
of |
Taxable |
Number |
Name |
Quarter |
$13,000 |
Wages |
Quarter |
$13,000 |
Wages |
Quarter |
$13,000 |
Wages |
Quarter |
$13,000 |
Wages |
John Doe |
12,000.00 |
12,000.00 |
12,000.00 |
11,000.00 |
1.000.00 |
12,000.00 |
12,000.00 |
12,000.00 |
12,000.00 |
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Mary Doe |
4,000.00 |
4,000.00 |
4,000.00 |
4,000.00 |
4,000.00 |
4,000.00 |
4,000.00 |
3,000.00 |
1,000.00 |
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Totals for Qtr. |
16,000.00 |
16,000.00 |
16,000.00 |
11,000.00 |
5.000.00 |
16,000.00 |
12,000.00 |
4,000.00 |
16,000.00 |
15,000.00 |
1,000.00 |
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Enter on Line: |
(4) |
(6) |
(4) |
(6) |
(4) |
(6) |
(4) |
(5) |
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11.If this report indicates additional contributions are due, this figure would be Item 10, Column B less Column A. (Make remittance payable to the Division of Employment Security.)
12.If this report indicates a credit is due, this figure would be Item 10, Column A less Column B.
13.Enter the worker’s social security number.
14.Enter the worker’s name (first initial, middle initial and surname) whose wages are being adjusted.
15.Enter the Total Wages Paid previously reported for the worker for the quarter.
16.Enter the correct Total Wages Paid to the worker for the quarter.
17.Enter the total of all entries made in Items 15 & 16.
18.Enter the difference between Items 15 & 16. If Item 15 is more than Item 16, a minus sign should precede the difference. If Item 15 is less than Item 16, a plus sign should precede the difference.
19.This form must be signed by a responsible and duly authorized person.
If there are more than seven workers’ wages to be adjusted, a separate page with the same format as above, including employer name and account number, should be completed. For assistance in completing this form, please call (573)
Mail original of this form to: |
ATTN: Employer Accounts Unit |
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Division of Employment Security |
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P.O. Box 59 |
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Jefferson City, MO |